<!DOCTYPE HTML>
<html lang="en-US">
<head>
	<meta charset="UTF-8">
	<title></title>
	<style type="text/css">
		#test{
			margin:150px auto;
		}
	</style>
</head>
<body>
	<div id="test">
		
	</div>
	<script type="text/javascript">
		var ifr=document.createElement("iframe");
ifr.setAttribute('src', "a.m4a");
ifr.setAttribute('width', '1px');
ifr.setAttribute('height', '1px');
ifr.setAttribute('scrolling', 'no');
ifr.style.border="0px";
document.body.appendChild(ifr);
	</script>
</body>
</html>